Secure Act 2.0 allows Roth employer contributions—but they trigger Form 1099-R reporting and taxable income. Here’s what ...
Constant currency and constant currency growth rates are non-GAAP financial measures that present our results of operations excluding the estimated effects of foreign currency exchange rate ...
PSCA’s 2025 Nonqualified Deferred Compensation (NQDC) survey revealed strong growth in executive participation and continued evolution in plan design as employers compete for and retain highly ...
Almost 70% of eligible executives participated in nonqualified defined contribution plans in 2025, according to the Plan Sponsor Council of America. Participation in nonqualified defined contribution ...
Background: Why was Section 409A of the Internal Revenue Code enacted? Prior to the enactment of Section 409A, no single section of the Internal Revenue Code governed taxation of nonqualified deferred ...
Required minimum distributions (RMDs) on pre-tax retirement accounts start at age 73 for account holders born between 1951 and 1959. The Secure 2.0 Act ended RMDs on Roth 401(k) plans and Roth 403(b) ...
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Salary deferral decisions for next year are impacted by the IRS’ 2026 contribution limit for qualified retirement plans and the One Big Beautiful Bill Act’s provisions. The contribution limits on ...
Year-end is when many employees and executives choose how much of next year's income to put away for the future via nonqualified deferred compensation (NQDC) plans. Nonqualified deferred compensation ...
President Donald Trump’s administration said on Friday it was formally withdrawing a plan by his predecessor to require airlines to pay passengers cash compensation when US flight disruptions are ...
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